Maeve Is a Junior Accounting Student, Interning with RAM Manufacturing

Essay

Maeve is a Junior accounting student, interning with RAM Manufacturing LLC, a rapidly growing manufacturer of parts for the automotive industry. Maeve has been asked to prepare a chart that illustrates the three lines of defense. Maeve has a spreadsheet listing the names and job descriptions of five key employees. Using the chart below, help Maeve place each employee in the appropriate part of the IIA's three lines of defense model.
? $\begin{array}{|l|l|l|}\hline \text {Name }&\text { Responsibility }& \text {Line of Defense} \\\hline&\text {Provides assurance of the effectiveness of internal }\\ \text {Justin Wright} &\text {controls}\\ \hline& \text {Performs annual reviews and writes opinions} \\\text {Cameron Yoder} &\text {regarding the financial statements of the company}\\\hline& \text {Tests the effectiveness and efficiency of operations} \\\text {Ryan McDermott }& \text {and the reliability and integrity of data}\\\hline& \text {Guides those responsible for developing and} \\\text { Lucy Volna }& \text {implementing policies and procedures}\\\hline& \text {Assists risk owners in defining the target risk} \\\text {Derrick Hile }& \text {exposure}\\\hline\end{array}$